Section 1256 contracts include certain regulated futures contracts, foreign currency contracts and non-equity options. These contracts receive a unique tax treatment under the IRS code and are subject ...

Section 1256 offers up to 12% lower capital gains tax rates on short-term trading with its attractive 60/40 tax rates. It includes regulated futures contracts (RFCs), broad-based stock indices, ...

Tax treatment affects investors, retail business traders, proprietary traders and hedge funds. Here is valuable information about how the various instruments are treated come tax time. While you might ...

IRS tax laws affect traders on foreign exchange markets and U.S. companies conducting business in foreign currencies. When you convert cash from one currency to another and back again, there may be a ...

Section 1256 generally requires that certain contracts, including “foreign currency contracts,” be marked-to-market annually. The Internal Revenue Service (IRS) has long maintained that foreign ...